increasing the maximum amount of the optional veterans' tax credit, optional combat service tax credit, and optional surviving spouse tax credit.

HB 1494 increases the maximum allowable amounts for three optional local tax credits in New Hampshire: the veterans' credit ($750 → $1,000), combat service credit ($500 → $750), and surviving spouse credit ($2,000 → $2,500). These credits directly affect eligible veterans, active-duty service members in combat roles, and surviving spouses of service members killed in action. Municipalities must adopt the updated credit amounts (replacing the standard credits), and the surviving spouse credit now covers all property types (real and personal) in the resident's municipality. The changes take effect April 1, 2027, with no requirement for local re-adoption.